DEBRIEF: FEI Committee on Corporate Reporting – Leases Working Group

1 CPE Credit (Accounting)

FEI’s Committee on Corporate Reporting has an engaged Working Group that focuses and monitors the latest developments in Leases (Topic 842). Shawn Husband, Chair of the Leases Working Group, will lead a discussion and debrief of the Working Group’s most recent meeting and participate in Q&A on technical accounting, process, implementation and systems.

Topics covered at the meeting include:

  • latest topics addressed by the largest accounting firms;
  • views on impacts to the classification test driving more leases to be finance leases;
  • impact of modifications on prior impairments;
  • treatment of spend on the lessor asset post commencement;
  • non-cash disclosure approach;
  • treatment of accumulated amortization in modifications;
  • depreciation approach for previously impaired operating leases after a future modification; and
  • impact on IFRS impairment reversals. 
Reserve your place and have the opportunity to ask your questions on these topics, and any other topics of interest surrounding the new lease accounting standards.

Questions? Contact FEI's Professional Development Department at or 973.765.1029

By registering for this professional development event, you provide consent to FEI to share your contact information with the organizer/sponsor, who may use it to communicate directly regarding this opportunity and/or other products/services.


Mr. Shawn Husband

Senior Director, Global Lease Center of Expertise